State aids, tax competition and the outermost regions

Funder

SDM – Madeira Development Agency

Start year

2008

End year

2008

This study for the Madeira development agency assessed the impact of the special tax regime. The study was undertaken in the context of proposed changes to it imposed by the European Commission under the State aid rules. It sought to assess the attractiveness of the regime to actual and potential investors compared to the existing regime.